CALI: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CALI
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€85,862
down €85,862 (-41.6%), from €206,390 to €120,528
mainly Current investments (-€100,000) and Receivables within one year (-€37,970)
- Receivables within one year +€37,970
up €37,970 (+339.4%), from €11,186 to €49,156
- Deferred charges and accrued income +€25,354
up €25,354 (+2235.2%), from €1,134 to €26,488
- Tangible fixed assets -€18,197
down €18,197 (-16.0%), from €113,783 to €95,587
of which Furniture and vehicles: -€12,535
- Reserves +€25,000
up €25,000 (+9.5%), from €263,460 to €288,460
- Profit (loss) carried forward +€15,596
up €15,596 (+91.6%), from €17,024 to €32,620
- Tax, wage and social debts +€10,643
up €10,643 (+58.5%), from €18,196 to €28,839
of which Taxes: +€15,572
- Other debts +€10,450
up €10,450 (+78.6%), from €13,300 to €23,750
- Debts after one year -€6,978
down €6,978 (-47.0%), from €14,833 to €7,855
- Staff costs -€11,830
down €11,830 (-55.7%), from €21,231 to €9,401
- Gross operating margin -€10,769
down €10,769 (-7.9%), from €135,691 to €124,923
- Financial income +€3,529
up €3,529 (+677.2%), from €521 to €4,050
- Taxes +€2,015
up €2,015 (+6.5%), from €31,118 to €33,133
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,594 | €394,860 | +€59,266 | +17.7% |
| Fixed assets | 21/28 | €114,783 | €96,587 | -€18,197 | -15.9% |
| Tangible fixed assets | 22/27 | €113,783 | €95,587 | -€18,197 | -16.0% |
| Land and buildings | 22 | €71,068 | €66,600 | -€4,469 | -6.3% |
| Furniture and vehicles | 24 | €38,387 | €25,852 | -€12,535 | -32.7% |
| Other tangible fixed assets | 26 | €4,329 | €3,136 | -€1,193 | -27.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €220,811 | €298,273 | +€77,462 | +35.1% |
| Amounts receivable after more than one year | 29 | €2,100 | €2,100 | = | 0.0% |
| Trade receivables | 290 | €2,100 | €2,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,186 | €49,156 | +€37,970 | +339.4% |
| Other amounts receivable | 41 | €11,186 | €49,156 | +€37,970 | +339.4% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €206,390 | €120,528 | -€85,862 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,134 | €26,488 | +€25,354 | +2235.2% |
| Total equity and liabilities | 10/49 | €335,594 | €394,860 | +€59,266 | +17.7% |
| Equity | 10/15 | €280,484 | €321,080 | +€40,596 | +14.5% |
| Reserves | 13 | €263,460 | €288,460 | +€25,000 | +9.5% |
| Distributable reserves | 133 | €263,460 | €288,460 | +€25,000 | +9.5% |
| Profit (loss) carried forward | 14 | €17,024 | €32,620 | +€15,596 | +91.6% |
| Amounts payable | 17/49 | €55,110 | €73,780 | +€18,670 | +33.9% |
| Amounts payable after more than one year | 17 | €14,833 | €7,855 | -€6,978 | -47.0% |
| Financial debts | 170/4 | €14,833 | €7,855 | -€6,978 | -47.0% |
| Amounts payable within one year | 42/48 | €40,277 | €65,475 | +€25,198 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €6,726 | €6,978 | +€252 | +3.7% |
| Trade debts | 44 | €2,055 | €5,908 | +€3,853 | +187.4% |
| Suppliers | 440/4 | €2,055 | €5,908 | +€3,853 | +187.4% |
| Taxes, remuneration and social security | 45 | €18,196 | €28,839 | +€10,643 | +58.5% |
| Taxes | 450/3 | €13,268 | €28,839 | +€15,572 | +117.4% |
| Remuneration and social security | 454/9 | €4,928 | - | -€4,928 | |
| Other amounts payable | 47/48 | €13,300 | €23,750 | +€10,450 | +78.6% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Non-recurring operating income | 76A | €63,337 | - | -€63,337 | |
| Remuneration, social security and pensions | 62 | €21,231 | €9,401 | -€11,830 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,438 | €18,496 | -€942 | -4.8% |
| Other operating charges | 640/8 | €2,405 | €1,582 | -€823 | -34.2% |
| Gross operating margin | 9900 | €135,691 | €124,923 | -€10,769 | -7.9% |
| Operating profit (loss) | 9901 | €92,617 | €95,444 | +€2,827 | +3.1% |
| Financial income | 75/76B | €521 | €4,050 | +€3,529 | +677.2% |
| Recurring financial income | 75 | €521 | €4,050 | +€3,529 | +677.2% |
| Financial charges | 65/66B | €983 | €766 | -€217 | -22.0% |
| Recurring financial charges | 65 | €983 | €766 | -€217 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €92,155 | €98,728 | +€6,573 | +7.1% |
| Income taxes | 67/77 | €31,118 | €33,133 | +€2,015 | +6.5% |
| Profit (loss) for the period | 9904 | €61,038 | €65,596 | +€4,558 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,038 | €65,596 | +€4,558 | +7.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.